2022 (7) TMI 1407

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....JAIN, J . 1. By way of present writ petition filed under Article 226 of the Constitution, the petitioner seeks issuance of writ in the nature of certiorari for quashing notice issued to the petitioner under Section 148A (b) of the Income Tax Act, 1961 (for short 'the Act') dated 09.03.2022 (Annexure P-1), order passed under Section 148A(d) dated 31.3.2022 along with notice under Section 1....

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....de replies dated 15.03.2022 and that dated 16.3.2022. The explanation offered by the petitioner was rejected vide order dated 31.3.2022 passed under Section 148A(d) which was served upon the petitioner along with notice under Section 148 dated 31.3.2022 (Annexure P-2). The petitioner has approached this Court seeking writ of certiorari against the proceedings initiated under Section 148A(b) for th....

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....e of statutory duty casted upon him under Section 147 of the Act ?" 5. The aforesaid question already stands answered by this Court in CWP No.9142 of 2022 decided vide order dated 2.6.2022 titled as Gian Castings Pvt. Ltd. Vs. Central Board of Direct Taxes and others holding that :- "12. Thus, the consistent view is that where the proceedings have not even been concluded by the statutory author....

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.... Needless to mention that the aforesaid order was challenged in Special Leave to Appeal (C) No. 10762 of 2022 titled as 'Gian Castings Pvt. Ltd. Vs. Central Board of Direct Taxes and others'. The Apex Court upheld the said order vide order dated 17.6.2022. 7. Faced with the situation, the petitioner relies upon the order passed in Civil Appeal No. 11189 of 2016 titled as Jeans Knit (P) Lt....